The Kerala Stamp Act, 1959

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• • THE KERALA STAMP ACT, 1958. » (ACT 17 OF 1959) An ACT to consolrdale and amend the law relating lo Stamps in the . Slate of Kerala. WHEREAS it is expedient to consolidate and amend the law relating to stamps in the State of Kerala; v BE it enacted in the Tenth Year of the Republic of India as follows: — CHAPTER 1 PRELIMINARY : 1. Short lle, cxtent and commencement.—(1) This Act may be called the Kerala Stamp Act, 1959.

1. (2) It extends to the whole of the State of Kerala.
2. (3) It shall come into force on such date as the Government b may, by notification in the Gazette, appoint. . 2. Defiulions—In this Act, unless the context otherwise a roquires,—
   • (a) “bond? includes—
     • (i) any instrument whereby a person obliges himself to pay money to another, on condition that the obligation shall be void if a specified act is performed, or is not performed as the case may be;
     • (ii) any instrument attested by a witness and not payable to order or bearer, whereby a person obliges himself to pay money to another ; and
     • (iii) any instrument so attested, whereby a person obliges | himself 10 deliver grain or other agricultural produce to another; | “ (b) “chargeable” means, as applied to an instrument exe- cuted or first executed after the commencement of this Act, chargeable under this Act, and as applied to any other instru- . ment chargeable under the law in force in the territories of the State of Kerala when such instrument was executed, or, where several persons executed the instrument at different times, first executed 3 TT *Reccived the assent of the President on 28th May 1959 and published in the Gazette Extraordinary dated 9th June 1939. — 0 - hl 136 |
   • (c) “Collector* means the Chief Officer in charge of the i Revenue Administration of a district; and includes any other | officer whom the Government may, by notification in the Gazette, < | appoint in this behalf ; | i
   • (d) “conveyance? includes a conveyance on sale and every | instrument by which property, whether moveable, or immovable fi is transferred mlerrizos and which is not otherwise specifically provided for the Schedule ;
   • (e) “duly stamped" as applied to an instrument means that | the instrument bears an adhesive or impressed stamp of not less { than the proper amount and that such stamp has been affixed or - used in accordance with the law for the time being in force in the | territories of the State of Kerala; |
   • (f) “executed” and “execution” used with reference to in- ! struments, mean “signed? and “signature; i
   • (g) “Government security* means a Government security as | defined in the Public Debt Act, 1944 (Central Act 18 of 1944) |
   • (h) “impressed stamp? includes— |
     • (i) labels affixed and impressed by the proper officer; and |
     • (ii) stamps embossed or engraved on stamped paper ; + i
     • (i) “India” means the territory of India excluding the State a of Jammu and Kashmir
3. (1) .“instrument* includes every document by which any right or liability is, or purports to be, created, iransferred, limit~ ed, extended, extinguished or recorded but does not inculde a bill of exchange, promissory note, bill of lading, letter of credit, policy of insurance, transfer of share, debenture, proxy and receipt;
   • (k) “instrument of partition®* means any instrument whereby co-owners of any property divide or agree to divide such pro- perty in severality, and includes also a final order for eftecting a partition passed by any Revenue Authority or any Civil Court and an award by an arbitrater directing a partition ; a
4. (1) “lease means a lease of immovable property, and h includes also—
   • (i) Marayapattom; »
   • (ii) Kanapattom;
   • (iii) an agreement or other undertaking in writing not being a counterpart of a lease, to cultivate, occupy, cr pay or deliver rent for immovable property ;
   • (iv) an agreement or other undertaking in writing, exe- cuted by the renters of abkari and opium farms; bh (v) any iastrumentby which tolls of any description are let;
   • (vi) any writing on an application for a lease intended to signify that the application is granted; and
   • (vii) a patta.
   • (m) “marketable security” means a security of such a description as to be capable of being sold in any stock market in India;
   • (n) “mortgage deed?” includes every instrument whereby,
     • • for the purpose of securing money advanced, or to be advanced, by way of lcan, or an existing or future debt, or the periormance of an engagement, one person transfers, or creaters, to or in favour of another, a right over or in respect of specified property;
5. (0) “paper includes vellum, parchment or any other material on which an instrument may be written;
   • (p) “power-of-attorney* includes any instrument (not chargeable with a fee under the law relating to Court fees for the time being in force) empowering a specified person to act for and in the name of the person executing it; » (q) “settlement” means any non-testamentary disposition
     • • in writing, of movable or immovable property made— © (i) in consideration of marriage,
     • (ii) for the purpose of distributing property of the settler among his family or those for whom he desires to provide, or for the purpose of providing for some person dependent on him, or
   • (inn) for any religious or chartiable purpose; and includes an agreement in writing to make such a disposition, (and where any such disposition has not been made in writing, | any instrument recording whether by way of declaration, of trust or otherwise, the terms of any such disposition);
   • (r) ‘vessel megns anything made for the conveyance, by water, of human beings or property. a CHAPTER II STAMP DUTIES. hs A, Of the Liability of Instruments to Duty. 3. Instruments chargeable wuh duly.—Subject to the provisions of this Act and the exemptions contained in the Scidu!-, the follow- ing instruments shall be chargeable with duty of the amount | . | indicated in that Schedule as the proper duty therefor, respec- tively, that is to say—
   • (a) every instrument mentioned in the Schedule which, not - having been previously executed by any person, is executed in the territories of the State of Kerala on or after the commence- ment of this Act; and
   • (b) every instrument mentioned in that Schedule which, not having been previously executed by any person, is executed out of the State of Kerala on or after that day, relates to any property situate, or to any matter or thing done or to be done, in the territories of the State of Kerala and is received in the he territories of the State of Kerala: ! Provided that no duty shall be chargeable in respect of—
6. (1) any instrument, executed by, or on behalf, of orin ! favour of, the Central Government or this or any other State Government, in cases where, but for this exemption, the Central 1 Government or the State Government, would be liable to pay the | duty chargeable in respect of such instrument ;
7. (2) any instrumennt for sale, transfer or other disposition either absolutely or by way of mortagage or otherwise of any nN ship or vessel or any part, interest, share or property of or in -~ i any ship or vessel. » | 4. Sevsral instrumenls used in single ransaction of sale morlgage or | selllemeni—(1) Where, in the case of any sale, mortgage or settle- ment, several instruments are employed for completing the transaclion, the principal -instrument only shall be chargeable | with the duty prescribed in the Schedul. for the conveyance, mort- gage, or settlement, and each of the other instruments shall be | chargeable with a duty of two rupees instead of the duty, if ' any, prescribed for it in ihe Schedule. |
8. (2) The parties may determine for themselves which of the i instruments so employed shall, for the purpose of sub section (1), | be deemed to be the principal instrument; i ol Provided that the duty chargeable on the instrument so | determined shall be the highest duty which would be chargeable in respect of any of the said instruments employed, 5. Instruments rclaiing to seecral distinct mallers—Any instrument > comprising or relating to several distinct matters shall be chare- able with the aggregate amount of the duties with which J separate instrument, each comprising or relating to one of such | matters, would be chargeable nnder this Act. ! 6. Iustinmeals coming within several descriplions in Schedule ~Subject to the provisions of the last preceding section, an instrument so framed as to come within two or more of the descriptions in the b Sch.dule shall, where the duties chargeable thereunder are differ- ent, be chargeable only with the highest of such duties: Provided that nothing contained in this Act shall render chargeable with duty exceeding two rupees a counter-part or duplicate of any instrument chargeable with duty and in respect of which-the proper duty has been paid. 7. Payment of lugher duly in vespect of ceriesn wstyumenis—(1) Not- withstanding anything contained in sections 4 or 6 or in any other hd enactment, unless it is proved that the duty chargeable under his Act has been paid—
   • (a) on the princial or orginal instrument, asthe case may be, or
   • (b) in accordance with the provisions of this section, the duty chargeable on an instrument of sale, mortgage or settle- ment, other than a principal instrument or on a counterpart, duplicate or copy of any instrument, shall, if the principal or original instrument would, when received in the State, have > been chargeable under this Act with a higher rate of duty, be — the duty with which the principal or original instrument would
     • • have been chargeable under section 19.
9. (2) Notwithstanding anything contained in any enactment for the time being in force, no instrument, counterpart, duplicate or copy chargeable with duty under this section shall be received in evidence unless the duty chargeable under this section has been paid thereon: Provided that any Court before which any such instrument, duplicate or copy is produced may permit the duty chargeable under this section to be paid thereon and may thea receive it in evidence. 8. Bounds or other sccurtlics issucd on loans —(1) Notwithstanding
   • • anything contained in this Act, any local authority raising a loan under the provisions of any law for the time being in force, by the issue of bonds or other securities other than debentures, ° shall, in respect of such loan, be chargeable with a duty of one per centum on the total amount of the bonds, or other securities issued by it, and such bonds or other securities need not be stamped and shall not be chargeable with any further duty on renewal, consolidation, sub-division or otherwise. i hl 5) | (2) The provisions of sub section (1) exempting certain bonds, or other securities from being stamped and from being { chargeable with certain further duty shall apply to the bonds or | other securities other than debentures of all outstanding loans of <4 the kind mentioned therein, and all such bonds or other sec irities shall be valid, whether the same are stamped or not.
10. (3) In the case of wilful neglect to pay the duty required ; by this section, the local authority shall be liable to forfeit to the Governmeat a sum equal to ten per centum upon the amourt | of duty payable, and a like penalty for every month after the first month during which the neglect continues. | 9. Power lo reduce, 1¢mrf or compound dutres.—(1) The Government he | may, by order published in the Gazette. |
    • (a) reduce or remit, whether prospectively, or retrospectively, | in the whole cr any part of the State of Kerala, if in the opinion of the Government it is necessary in public interest so to do, the duties with which any particular class of instruments, or any of the instruments belonging to such class, or any instruments when executed by or in favour of any particular class or persons, or by or in favour of any members of such class, are chargeable; and N |
    • (b) provide for the composition or consolidation of duties ~ | in the case of issues by any incorporated company or other body » corporate of bonds or other marketable securities other than debentures.
11. (2) Every rule or order published under clause (a) of sub- i section (1), shall be laid, as soon as may be after it is published, | before the Legislative Assembly. H B. Of Stamps and the mode of using them. | 10. Duties how fo be paid—(1) Except as otherwise expressly | provided in this Act, all duties with which any instruments are | chargeable shall be paid, and such payment shall be indicated on | such instruments, by means of stamps— .
    • (a) according to the provisions herein contained; or
    • (b) when no such provision is applicable thereto, as the Government may by rules direct. »
12. (2) The rules made under sub-section (1) may, among other ! tatters, regulate,— '
    • (a) in the case of each kind of instrument—the description | of stamps which may be used; | 13), (b, in the case of instruments stamped with impressed stamps—the number of stamps which may be used. 11, Use of adhesrve stamps —The following instruments may be » stamped with adhesive stamps, namely:—
    • (a) instruments chargeable with the duty of twelve naye paise and less;
    • (b) entry as an advocate on the roll of the High Court;
    • (c) notarial acts;
    • (d) instruments as the Government may, by notification in the Gazette, specify = 12. Cancellation of adhesive stamps.~—(1) (a) Whoever affixes any adhesive stamp to any instrument chargeable with duty which bas been executed by any person shall, when affixing such stamp, cancel the same so that it cannot be used again; and
    • (b) Whoever executes any instrument on any paper bearing an adhesive stamp shall, at the time of execution unless such stamp has been already cancelied in manner aioresaid, cancel the same so that it cannot be used again.
13. (2) Any instrument bearing an adhesive stamp which has not been cancelled so that it cannot be used again shall, so far ig as such stamp is concerned, be deemed to be unstamped. PS (3) The person required by sub-section (1) to cancel an adhesive stamp may cancel it by writing on or across the stamp his name or initials or the name or initials of his firm with the true date of his so writting or in any other eftectual manner. 13. Inslruments stamped with tmpressed stamps how lo be writlen— Every instrument written upon paper stamped with an impressed stamp shall be written in such manner that the stamp may appear on the face of the instrument and cannot be used for or applied to any other instrument. 14. Only oncinsirument fo be on same stamp.—No second instru- ment chargeable with duty shall be written upon 2 piece of 3 stamped paper upon which an instrument chargeable with duty ’ has already been written: Provided that nothing in this section shall prevent any end- = orsement which is duly stamped or is not chargeable with duty . being made upon any instrument for the purpose of transferring any right created or evidenced thereby, or of acknowledging the receipt of any money or goods the payment or delivery of which is secured thereby. . I | i 18. lusty nments wislten emlrary fo section 13 or 14 de. med unslamped.— Every instrument written in contravention of section 13 or sec- f tion 14 shall be deemed to be unstamped ! 18 Denoting duty. —Where the duty with which an instrument p! ; is chargeable, or its exemption from duty depends in any manner upon the duty actually paid in respect of another instrument, } the payment of such last mentioned duty shall, if application is | made in writing tothe Collector or the Registering Officer for | that purpose, and on prodution of both the instruments, be de- | noted upon such first mentioned instrument, hy endorsement | under the hand of the Collector or the Registering Officer or in h such other manner as the Government may by rules prescribe. AY) ) C Of the time of Stamping Instruments 12. Inst um nts cvecnled an the Stile of K ralo.—All instruments i chargeable with duty and executed by any person in the State | of Kerala shall be stamped before or at the time execution. ! 18. Insti uments exccu'ed onl of Imsa—(1) Every instrument charge- i able with duty executed only out of India may be stamped with- i in three months after it has been first received in the State of | Kerala. IN |
14. (2) Where any such instrument cannot, with reference to i the description of stamp prescribed therefor, be duly stamped -~ { by a private person, it may be taken within the said period of 1 three months to the Collector who shall stamp the same, in such | manner as the Government may by rules prescribe, with a stamp | of such value as theperson so taking such instrument may require | and pay for. i 19. Payment of duly on cerluin susiruments liable lo tcreased duly ut i the Slale of Kerala.—~Where any instrument of the nature described } in any article in the Schedule and relating to any property situate or to any matter or thing done or to be done in the State .of Kerala is executed out of the said State and subsequently re- I ceived in the said State— %
    • (a) the amount of duty chargeable on such instrument shall be the amount of duty chargeable under the Schedule on a docu- { ment of the hike description executed in the State of Kerala less ~ the amount of duty, if any, already paid on such instrument in ! any other State in India.
    • (b) and in addition to the stamps, if any, already affixed thereto, such instrument shall be stamped with the stamps | { | ts ] necessary for the payment of the duty chargeable on it under clause (a) of this section, in the same manner and at the same » time and by the same persons as though such instrument were an instrument received in the State of Kerala for the first time at the time when it became chargeable with the higher duty, and
    • (c) the provisions contained in clause (b) of the proviso to sub-section (3) of section 32 shall apply to such instrument as if such were an instrument executed or first executed out of India and first received in the State ot Kerala whea it became charge- able to the higher duty aforesaid, but the provision contained iw * clause (a) of the said proviso shall not apply thereto - D. Of Valuation for duty. 20. Conversion of amount expressed in foregn currencies—(1) Where an instrument is chargeable with ad-zalovem duty in respect of any money expressed in any currency other than that of India, such, duty, shall be calculated on the value of such money in the currency of India according to the current rate of exchange on the day of the date of the instrument.
15. (2) The rate of exchange prescribed by the Central Govern- . ment under sub-section (2) of section” 20 of the Indian Stamp
    • • Act, 1889 (Central Act II of 1889) shall be deemed to be the ° current rate of exchange for the “conversion of any foreign currency for the purposes of calculating the duty under sub- section (1). 21. Stock and mrkclable securities how a be vilued —Where an * instrument is chargeable with ad valorem duty in respect of any stock or of any marketable or other security, such duty shall be calculated on the value of such stock or security according to the average price or the value thereof on the day of date of the instrument. 22, Effect of stalemenl of rate of exchmge or average price.—~Where an instrument contains a statement of current rate of exchange, or average price, as the case may require, and is stamped in “ accordance with such statement, it shall, so far as regards the subject matter of such statement, be presumed, until the contrary is proved, to be duly stamped. |
    • • 23. Iustyument rescrving terest —Where interest is expressly made payable by the terms of an instrument, such instrument shall not be chargeable with duty higher than that with which it would have been chargeable had no mention of interest been made therein, . 24. Certain insh uments connecled wilh morigages of maskelable secusities fo be chargeable as agi cemenis.—~(1) Where an instrument— <4
    • (a) is given upon the occasion of the deposit of any market- : able security by way of security for money advanced or to be advanced by way of loan, or for an existing or future debt; or
    • (b) makes redeemable or qualifies a duly stamped transfer, intended as a security, of any marketable security, ! it shall be chargeable with duty as if it were an agreement . © or memorandum of an agreement chargeable with duty under ! Article 5 of the Schedule. ->
16. (2) A release cr discharge of any such instrument shall be ! chargeable with the like duty. | | 25. How transfer in consideration of deb, or subject lo fulwe payment I elc, lo be charged. —Where any property is transferred to any | person in consideration, wholly or in part, of any debt due to him | or subject either certainly or contingently to the payment or | transfer of any money or stock, whether being or constituting a . charge or incumbrance upon the property or not such debt, money, or stock is to be deemed the whole or part, as the case + may be, of the consideration in respect whereof the transfer is NE : chargeable with ad valorem duty: - | Provided that nothing in this section shall apply to any such | certificate of sale as in mentioned in Article 16 of the Schedule. | ’ Eaplanation.—In the case of a sale of property subjecttoa i mortgage or other incumbrance any unpaid mortgage money or : money charged, together with the interest, if any, due on the same, shall be deemed to be part of the consideration for the sala: ’ Provided that, where property subject to a mortgage is transferred to the mortgagee, he shall be entitled to deduct from the duty payable on the transfer the amount of any duty already paid in respect of the mortgage, IS Illustrations,
17. (1) A’owes BRs. 1,000. A sells a property to B the consi- deration being Rs 500 and the release of the previous debt of » Rs. 1,000. Stamp duty is payable on Rs. 1,800.
18. (2) A sells a property to B for Rs 500 which is subject to a mortgage to C for Rs 1,000 and unpaid interest Rs, 200. Stamp duty is payable on Rs. 1,700. .
19. (8) A mortgages a house of the value of Rs. 10,000 to B for Rs. 5000. B afterwards buys the house from A Stamp duty is bP payable on Rs. 10,000 less the amount of stamp-duty already paid for the mortgage. 28. Valuabion sn case of annuily, clc.—Where an instrument is executed to secure the payment of annuity or other sum payable periodically, or where the ccnsideration for a conveyance is an annuity or other sum payable periodically, the amount secured by such instrument or the consideration for such conveyance, as the case may be, shall, for the purposes of this Act be deemed
    • • to be,—
    • (a) Where the sum is payable for a definite period so that the total amount to be paid can be previously ascertained—such total amount.
    • (b) Where the sum is payable in perpetuity or for an indefi- nite time not terminable with any life in being at the date of such instrument or conveyance—the total amount which accord. ing to the terms of such instrument or conveyance will or may be payable during the period of twenty years calculated from the date on which the first payment becomes due; and A (c) Where the sum is payable for an indefinite time termi- nable with any life in being at the date of such instrument or > conveyance—the maximum amount which will or may be payable as aforesaid during the period of twelve years calculated from the date on which the first payment becomes due. 22. Stamp where value of subject mallcr 1s indclermmale—Where the amount or value of the subject matter of any instrument charge- able with advalorem duty cannot be or could not have been, as- certained at the date of its execution, or first execution, nothing shall be claimable under such instrument more than the highest amount or value for which, if stated in an instrument of the same description, the stamp actually used would; at the date of such execution have been sufficient: P Provided that, in the case of the lease of mine in which roy- alty or a share of the produce is received as the rent or the part of the rent it shall be sufficient to have estimated such royalty . or the value of such share, for the purpose of stamp duty—
    • (a) When the lease has been granted by or on behalf of the Government, at such amount or value as the Collector may hav ing regard to all the circumstances of the case, have estimated as likely to be payable by way of royality or share to the Govern- | ment under the Jease, or | | |
    • (b) when the lease has been granted by any other person, at twenty thousand rupees a year; and the whole amount of such royalty or share, whatever it < may be, shall be claimable under such lease: Provided also that, where proceedings have been taken in respect of any iustrament under section 31 or 39 the amount certified by the Collector shall be deemed to be the stamp actually used at the date of execution 28. Facls affecting duly 12 b: set forth tn anstrumenii—The con- sideration, if any, and all other facts and circumstance aftecting the chargeability of any instrument with duty, or the amount of - the duty with which it is chargeable, shall be fully and truly set forth therein. 29. Direciion as to duly tn case of cerlamn conveyances. —(1) Where any property has been contracted to be sold for one consideration for the whole, and is conveyed to the purchaser in separate parts by difterent instruments, the consideration shall be appor- tioned in such manner as the parties think fit, provided hata distinct consideration for each separate part is set forth in the conveyance relating thereto and such conveyance shall he chargeable with ad valorem duty in respect of such distinct consi- 4 deration, )
20. (2) Where property contracted to be purchased for one “ consideration for the whole, by two or more persons jointly, or by any perscn for himself and others, or wholly for others, is conveyed in parts by separate instruments to the persons by or for whom the same was purchased for distinct parts of the consideration, the conveyance of each separate part shall be chargeable with ad valorem duty in respect of the distinct part of the consideration therein specified.
21. (3) Where a person, having contracted for the purchase of any property but not taving obtained a convevance thereof contracts to sell the same fo any other person and the property is in consequence conveyed immediately to the sub-purchaser, = the conveyance shall be chargeable with ad walorem duty in respect of the consideration for the sale by the original purchaser to the sub-purchaser N
22. (4) Where a person, having contracted for the purchase of any property but not having obtained a conveyance thereof, contracts to sell the whole or any part thereof to any other person or persons and the property is in consequence conveyed by the original seller ,to diferent persons in parts, the convey- ance of each part sold to a sub-purchaser shall be chargeable with ad valorem. duty in respect only of the consideration paid & by such sub-purchaser without regard to the amount or value of the original consideration; and the conveyance of the residue, if any, of such property to the original purchaser shall be chargeable with ad voforem duty in respect only of the excess of the original consideration over the aggregate of the consider- ations paid by the sub-purchasers: Provided that the duty on such last mentioned conveyance shall in no case be less than two rupees.
23. (5) Where a sub-purchaser takes an actual conveyance of the interest of the person immediately selling to him, which is chargeable with ad valorem duty in respect of the consideration paid by him and is duly stamped accordingly, and conveyance to be afterwards made to him of the same property by the original seller shall be chargeable with a duty equal to that which would be chargeable on a conveyance for the consider- ation obtained by such original seller, or where such duty would exceed ten rupees, with a duty of ten rupees + E, Duty by whom payable. » 30. Dunes by whom pyable —1n the absence of an agreement to the contrary, the expense of providing the proper stamp shall be borne,—
    • (a) in the case of any instrument described in any of the following Articles of the Schedule, namely;— No 2 (Administration Bond), No.6 (Agreement relating to deposit of title deeds, pawn or pledge), No. 13 (Bond), No. 14 (Bottomry Bond), . No 24 (Customs Bond), No 29 (Further Charge), No. 31 (Indemnity Bond), | hd No 38 (Mortgage deed), J No. 47 (Release), No. 48 (Respondentia Bond), No. 49 (Security Bond or Mortgage deed), No 50 (Settlement), No. 84 (c). (Transfer of any interest secured by a bond or mortgage deed), by the person drawing, making or executing such instrument; “
    • (b) In the case of a conveyance (including a reconveyance of mortgaged property) by the grantee; in the case of a lease or agreement to lease by the lessee or intended lessee;
    • (c) inthe case of a counterpart of lease~———by the lessor:
    • (d) in the case of an instrument of exchange——hy the partes in equal shares; (¢) in the case of a certificate of sale — Ly the purchaser he of the property to which such certificate relates; and !
    • (f) in the case of an instruments of partition ——._bv the parties thereto in proportion to their respective shares in the whole property partitioned, or, when the partition is made in execution of an order passed by a Revenue authority or Civil Court or arbitrator, in such proportion as such authority, Court or arbitrator directs. CHAPTER 111 . } ADJUDICATION AS TO STAMPS - y 31. Adjudication as lo proper slamp.—(1) When any instrument, “A whether executed or not and whether previously stamped or not is brought to the Collector, and the person bringing it applies to have the opinion of 1hat officer as to the duty, if any, with which it is chargeable, and pays a fee of such amount (not i exceeding ten rupees and not less than one rupee) as the Collecter may in each case direct, the Collector shall determine the duty, if any, with which, in his judgment, the instrument is chargeable. |
24. (2) For this purposes the Collector may require to be furnished with an abstract of the instrument, and also with such affidavit or other evidence as he may deem necessary to prove » that all the facts and circumstances aftecting the chargeability of the instrument with duty, or the amount of the duty with which it is chargeable, are fully and truly set forth therein, » and may resuse to proceed upon any such application, until sych | abstract and evidence have been furnished accordingly : ! Provided that—
    • • - - [RE 13h
    • (a) no evidence furnished in pursuance of this section shall be used against any person in any civil proceeding except in any enquiry as to the duty with which the instrument to > which it relates is chargeable; and
    • (b) every person by whom any such evidence is furnished shall, on tayment of the full duty with which the instrument to which it relates, is chergeable, be relieved from any penalty R which he may have incurred under this Act by reason of the ~~ ommission to state truly in such instrument any of the facts cr circumstances aforesaid. . 32. Ceritfuule by Coll cor —(1) When an instrument brought > to the Collector under section 31, is in his opinion, one of a des- cription chargeable with duty, and ‘a) the Collector determines that it is already fully stamped, ot
    • (b) the duty determined by the Collector under scction 31, or such a sum as, with duty already paid in respect of the in- strument, is equal to the duly so determined, has been paid, the Collector shall certify by endorsement on such instrument that the full duty (stating the amount) with which it is charge- able has been paid. jd (2) When such instrument is, in his opinion, not chargeable with duty, the Collector shall certify in manner aforesaid that ke such instrument is not so chargeable
25. (3) Any instrument upon which an endorsement has been made under this section shall be deemed to be duly stamped or not chargeable with duty, as the case may be; and, if chargeable with duty, shall be receivable in evidence or otherwise and may be acted upon and registered as if it had been originally duly stamped: Provided that nothing in this section shall authorise the Collector to endorse: —
    • (a) any instrument executed or first executed in India and brought to him after the expiration of one month from the 7 date of its execution, or first execution, as the case may be;
    • (b) any instrument executed er first executed out of India and brought to him after the expiration of three months 7 after it has been first received in the State; or
    • (c) Any instrument chargeable with the duty of twelve naye paise or less than twelve naye paise when brought to him, after the execution thereot on paper not duly stamped. ? : 1 \ 14d CHAPTER IV INSTRUMENTS NOT DULY STAMPED 33. Exammation and wpounding of snstrumentsi—(1) Every person < having by law or consent of parties authority to receive evidence, : and every person in charge of a public office, except an Officer of Police, before whom any instrument, chargeable in his opin- + ion, with duty, is produced or comes in the performance of his functions, shall, it it appears, to him that such instrument is not duly stamped impound the same. i (2) For that purpose every such person shall cxamine every instrument so shargeable and so produced or coming before him, in order 10 ascertain whether it is a stamped with a stamp of the value and description required by the law in force in the State when such instrument was executed or first executed: . Provided that—
    • (a) nothing herein contained shall be deemed to require any Magistrate or Judge of a Criminal Court to examinc or im- pound, if he does not think fit so to do, any instrument coming before him in the course of any proceeding other than a proceed- ing under Chapter X1I or Chapter XXXVI of the Code of Cri- minal Procedure, 1898; IN
    • (b) in the case of a Judge of the High Court, the duty of examining and impounding any instrument under this section may be delegated to such officer as the Court appoints in this behalf.
26. (3) For the purposes of this section, in cases of doubt, the Government may determine—
    • (a) what offices shall be deemed to be public offices; and
    • (b) who shall be deemed to be persons in charge of public offices. 34, Inst ument nol duly stamped inadmssible nm cvrdence cle.—No in- strument chargeable with duty shall be admitted in evidence for any purpose by any person having by law or consent of parties authorised to receive, evidence, or shall be acted upon, registered or authenticated by any such person or by any bublic officer, unless such instrument is duly stamped: Provided that—
    • (a) any such instrument not being an instrument charge- able with a duty of twelve naya paise or less than twelve naya paise shall, subject to all just cxceptions, be admitted in evid- A ence on payment of the duty with which the same is chargeable, | | i PRT. | J or, in the case of an instrument insufficiently stamped, of the amount required to make up such duty, together with a penalty » of five rupees or, when ten times the amount of the proper duty or deficient portion thereof exceeds five rupees, of asum equal tc ten times such duty or portion ;
    • (b) any such instrument, when presented toa Register- ing Officer for registration, shall be registered, if the party agrees to pay the duly and penalty due thereon as decided by the Registering Officer and pays the same within seven days from the date of such decision;
      • • (c) where a contrat or agreement of any kind is eftected by correspondence consiting of two or more letters and any one of the letters bears the proper stamp, the contract or agreement shall be deemed to be duly stamped;
    • (d) nothing herein contained shall prevent the admission of any instrument in evidence in any proceding in a Criminal Court, other than a proceeding under Chapter X11 or Chapter XXXVI of the Code of Criminal Procedure, 1828;
    • (e) nothing herein contained shall prevent the admission of any instrument in any Court when such instrument has been 4 executed by or on behalf of the Government, or where it bears the certificate of the Collector as provided by section 32 or any |
      • • other provision of this Act. ’ 35. A-tmission of wstrumennt where noi lo be questioned. — Where an instrument bas been admitted in evidence such admission shall | not, except as provided in section 59. be called in question at any stage of the same suit or proceeding on the ground that the instrument has not been duly stamped. 36. Admission of impr operlu siamped instruments — The Government may make rules providing that, where an instrument bears a stamp of sufficient amount but of improper desctiption, it may, on payment of the duty with which the same is chargeable, be certified to be duly stamped, and any instrument so certified shall “ then be deemed to have been duly stamped as from the date of its execution, 37 Instruments impounded how deall with.—(1) When the person hd impounding an instrument under section 33 has by law or consent of parties authority to receive evidence and admits such instru- ment in evidence cr when he js a registering officer to register such instrument upon payment of a penalty as *provided by section 34 or of duty as provided by section 36, he shall send | to the Collector an authenticated copy of such instrument, together with a certificate in writing, stating the amount of duty and penalty levied in respect thereof, and shall send such < amount to the Collector or to such person as he may appoint in 4 this behalf.
27. (2) In every other case, the person so impounding an instru- ment shall send it in original to the Collector. 38. Collector's power lo refund penalty pard under sub-section (1) of section 37.—(1) When a copy of an instrument is sent to the Collector under sub-section (1) of section 37, he may, if he thinks fit, refund the whole or any portion of the penalty in excess of ~ ten rupees which has been paid in respect of such instrument,
28. (2) When such instrument has been impounded only because it has been written in contravention of section 13 or section 14, the Collector may refund the whole penalty so paid 39. Collector’ power to stamp instruments impounded —(1) When the Collector impounds any instrument under section 33, or receives any instrument sent to him under sub-section (2) of section 37, not being an instrument chargeable with a duty of twelve naye paise or less, he shall adopt the following pro- + cedure: — ” x
    • (a) if he is of opinion that such instrument is duly stamped or is not chargeable with duty, he shall certify by endorsement thereon that it is duly stamped or that it is not so chargeable, as (he case may be; '
    • (b) if he is of opinion that such instrument is chargeable with duty and is not duly stamped he ‘shall require the payment of the proper duty or the amount required to make up the same together with a penalty of five rupees; or if he thinks fit, an amount not exceeding ten times the amount of the proper duty or of the deficient portion thereof whether such amcunt exceeds or falls short of five rupees: . Provided that, when such instrument has been impounded . only because it has been written in contravention of section 13 v or section 14, the Collector may, if he thinks fit, remit the whole » | penalty prescribed by this section, :
29. (2) Every certificate under clause (a) of sub section (1) shall, for the pnrposes of this Act be conclusive evidence of the matters stated therein:
30. (3) Where an instrument has been sent to the Collector under sub-section (2) of section 38, the Collector shall, when he b has dealt with it as provided by this section, return it to the im-
    • • pounding officer. 40. Inst uments unduly stamped by accident. —1f any instrument char- geable with duty and not duly stamped, not being an instrument chargeable with a duty of twelve naye paise or less is produ- ced by any person of his own motion before the Collector within one year from the date of its execution or first execution and such person brings to the notice of the Collector the fact that such . instrument is not duly stamped and offers to pay to the Collector the amount of the proper duty, or the amount required to make up the same and the Collector is satisfied that the omission to duly stamp such instrument has been occasioned by accident, mistake or urgent necessity, he may, instead of proceeding under sections 33 and 39, receive such amount and proceed as next hereinafter prescribed. 41. Endorsement of instruments on which du'y has been paid under sections 34, 39, or 40.—(1) When the duty and penalty, if any, leviable in respect of any instrument have been paid under ps section 34, section 3%9or section 40, the person admitting such id instrument in evidence or the Collector, as the case may be,
    • • shall certify by endorsement thereon that the proper duty or, as the case may be, the proper duly and penalty (stating the amount of each) have been levied in respect thereof and the name and residence of the person paying them.
31. (2) Every instrument so endorsed shall thereupon be admis- sible in evidence, and may be registered and acted upon and acthenticated as if it had been duly stamped, and shall be deli- vered on his application in this behalf to the person from whose possession 1t came into the hands of the officer impounding it, or as such person may direct: Provided that— . (a) no instrument which has ‘beea admitted in evideace upon payment of duty and a penalty under section 34 shall be so delivered before the expiration of one month from the date < of such impounding, or if the Collector has certified that its further detention is necessary and has not cancelled such certifi. | cate;
    • (b) nothing in this section shall affect order XIII, rule 9 of the First Schedule to the Code of Civil Procedure, 1908. I 42. Prosecution for offence against Stamp Law:—The taking of pro- ceedings or the payment of a penalty under this Chapter in res- pect of any instrument shall not bar the prosecution of any per- <4 son who appears to have committed an oftence against the law - relating to stamps in respect of such instrument: Provided that no such prosecution shall be instituted in the i case of any instrument in respect of which sucha penalty has i been paid, unless it appears to the Collector that the oftence was ! committed with an intention of evading payment of the proper duty. 43, Persons paying duly or penally may 1ccover same tn certain casesi— =!
32. (1) When any duty or penalty has been paid under section 34, section 39 or section 40, by any person in respect of an instru- : ment, and by agreement or under the provisions of section 30 ! or any other enactment in force at the time such instrument was executed, some other person was bound to bear the expense | of providing the proper stamp for such instrument, the first- | mentioned person shall be entitled to recover from such other i person the amount of the duty or penalty so paid. fi
33. (2) For the purpose of such recovery any certificate granted i in respect of such instrument under this Act shall be conclusive ~ evidence of the matters therein certified. »
34. (3) Such amount may, if the Court thinks fit, be included | in any order as to costs in any suit or proceeding to which such { persons are parties and in which such instrument has been ten- | dered in evidence. If the Court does not include the amount in | such order, no further proceedings for the recovery of the amount shall be maintainable 44. Power of Government? or other spectficd authority lo refund penally or excess duly tm cerlmn cases.—(1) Where any penalty is paid under section 34 or section 39, the Government or such other authority i as may be specified by Government in this behalf may, upon application in writing made within one year from the date of the » payment, refund such penalty wholly or in part.
35. (2) Where, in the opinion of the Government or such other authority specified under sub-section (1), stamp duty in excess > of that which is legally chargeable has been charged and paid under section 24 or section 39, the Government or such authority may, upon application in writing made within three months of the order charging the same, refund the excess. { | 45. Non-lLabiltty for loss of wnsis uments sent under Section 37:—(1) 1f any instrument sent to the Collector under sub-section (2) of section 37 is lost, destroyed or damaged during transmission, the b pctson sending the same shall not be liable for such loss, destru- i clion or damage.
36. (2) When any instrument is about to be so sent, the person from whose possession it came into the hands of the person im- pounding the same, may require a copy thereof to be made at the expense of such first-mentioned person and authenticated by the person impounding such instrument.
    • • 48. Recovery of dulics and penallirsi— All duties, penalties and other sums required to be paid under this Chapter may be reco- vered by the Collecter by distress and sale of the movable pro- perty of the person from whom the same are due. or by any other process for the time being in force for the recovery of arrears of land revenne. CHAPTER V ALLOWANCES FOR STAMPS IN CERTAIN CASES. . 47. Allowance for sporled stampi—Subject to such rules as may be made by the Government as to the evidence to be required, or the . enquiry to he made, the Collector may, on application made, with- in the period prescribed in section 48, and if he is satisfied as to the facts make allowance for impressed stamps spoiled in the cases hereinafter mentioned, namely:—
    • (a) the stamp on any paper inadvertently and undesigned- 1y spoiled, obliterated, or by error, in writing or any other means rendered unfit for the purpose intended before any instrument written thereon is executed by any person; {b) the stamp on any document which is written out wholly or in part, but which is not signed or executed by any party thereto; “ (c) the stamp used for an instrument executed by any party thereto which—
      • • (1) has been afterwards found to be absolutely void in law from the beginnings
37. (2) has been afterwards found unfit, by reason of any crror or mistake therein, for the purpose originally intended; NN | |
38. (3) by reason of the death of any person by whom it is necessary that it should be executed, without having executed the same, or of the refusal of any such person to execute the same, cannot be completed so as to eftect the intended transaction « in the form proposed; 74) for want of the execution thereof by some material party, and his inability or refusal to sign the same, is in fact in- complete and insufficient for the purpose for which it was in- tended;
39. (5) by reason of the refusal of any person to act under the same, or to advance any money intended to be thereby secur- ed or by the refusal or non-acceptance of any office thereby gran- hs 1ed, totally fails of the intended purpose; \
40. (6) becomes useless in consequence of the transaction in- | tended to be thereby eftected. being eftected by some other instru- ment between he same parties and bearing a stamp of not less value 3
41. (7) is deficient in value and the transaction intended to be thereby effected has been eftected by some other instrument bet- ! ween the same parties and bearing a stamp of not less value ; ; —
42. (8) is inadvertently and undesignedly spoiled, and in lieu : | wherecf another instrument made between the same parties and M for the same purpose is executed and duly stamped : ) . . . i Provided that, in the case of an executed instrument, no legal proceeding has been commenced in which the instrument could or would have been given or oftered in evidence and that the in strument is given up to be cancelled. Explanation:—The certificate of the Collector under section 32, that the full duty with which an instrument is chargeable has . been paid, is an impressed stamp within the meaning of this ' section. | 18 Application for relief under section 47 when to be mad.:—The appli- cation for relief under section 47 shall be made within the follow- » ing periods, that is to say— |
43. (1) in the cases mentioned in clause (c) (5) within two | months of the date of the instrument; IS !
44. (2) in the case of a stamped paper on which no instrument has been executed by any ef the parties thereto, within six months after the stamp has been spoiled ; | J |
45. (3) in the case of a stamped paper in which an instrument has been executed by any of the parties thereto, within six months after the date of the instrument or, if it is not dated, i within six months after execution thereof by the person by whom 1t was first or alone exeruted : Provided that— .
    • (a) when the spoiled instrument has been for sufficient re” asons sent out of the State, the application may be made within six months after 1t has been received back in the State.
    • (b) when, from unavoidable circumstances, any instrument for which another instrument has been substituted, cannot be M given up to be cancelled within the aforesaid period, the applica- tion may be made within six months after the date of execution of the substituted instrument. 49, Allowance tn case of printed forms no longer required by Corpor= alions:— [he Government or such other authority as may be speci- fied in this behalf by Government may, without limit of time, make allowance for stamped papers used {or printed forms of instruments by any banker or by any incorporated company or other bedy corporate, if for any sufficient reason such forms have ceased to be required by the said banker, company or body ~ corporate: Provided that the Government or such authority is satis- hd fied that the duty in respect of such stamped papers has been duly paid. 50. Allowance for mised lamisi—(a) When any person has in advertently used tor an instrument chargeable with duty, a stamp of a description other than that prescribed for such instrument by the rules made under this Act, or a stamp of greater value than was necessary or has inadvertently used any stamp for an instrument not chargeable with any duty ; or
    • (b) When any stamp used for an instrument has been in- advertently rendered useless under section 15, owing to such instrument having been written in contravention of the pro- « visions of section 13; The Collector may, on application made within six months after the date of the instrument, or if itis not dated, within « six months after the execution thereof by the person by whom it was first or alone executed, and upon the instrument, if char- geable with duty, being restamped with the proper duty, can- cel and allow as spoiled the stamp so misused or rendered useless. . I | 148 51 Allowance for sposled or misused slamps how lo be mide.—In any case in which allowance is made for spoiled or misused stamps, the Collector may give in lieu thereof —
    • (a) other stamps of the same description and value; or
    • (b) if required and he thinks fit, stamps of any other des- cription to the same amount in value ; or
    • (c) at his discretion, the same value in money deducting six naya paise for each rupee or fraction of a rupee. 52 Allowance for stomps not required for use—When any person is possessed of a stamp or stamps which have not been spoiled or rendered unfit or useless for the purpose intended, but for which - he has no immediate use, the Collector shall repay to such person the value of such stamp or stamps in money, deducting six naya paise for each rupee or portion of a rupee, upon such person deli- vering up the same to be cancelled, and proving to the Collector's satisfaction—
    • (a) that such stamp or stamps were purchased by such person with a bona fide intention to use them; and
    • (b) that he lias paid the full price thereof; and
    • (c) that they were so purchased within the period of six months next preceding the date on which they were so delivered: he Provided that, where the person is a licensed vendor of ¥ stamps, the Collector may, if he thinks fit, make the repayment of the sum actually paid by the vendor without any such deduc- tion as aforesaid. $3. Allowances for stamps in denominations of annas.—Notwithstand- ing anything contained in section 52, when any person is posses- sed of a stamp or stamps in any denominations other than in denominations of annas four or multiplies thereof and such stamp or stamps has or have not beer: spoiled, the Collector shall repay to such person the value of such stamp or stamps in money cal- culated in accordance with the provisions of sub-section (2) of section 14 of the Indian Coinage Act, 1906 (3 of 1906}, upon such ] person delivering up, within six months from the commencement » of this Act, such stamp or stamps to the Collector. ) CHAPTER VI REFERENCE AND REVISION > $4. Control of and statement of case to, the Governmesl ov ollier authority i specified by the Government.~(1) The powers exercisable by a Collec- | tor under Chapter 1V and Chapter V and under clause (a) of the . 1 | h . ‘ \ . J first proviso 10 section 27 shall in all cases be subject to the con- trol of the Government or such other authority as may be specified N by Government in this behalf,
      • • (2) If any Collector acting under section 31, section 39 0 section 40, feels doubt as to the amount of duty with which any instrument is chargeable, he may draw up a statement of the case and refer it with his own opinion thereon, for the decision of the Government or such other authority as may be specified by Government in this behalf.
46. (3) The Government or such authority shall consider the case and send a copy of its decision to the Collectcr, who shal i proceed to assess and charge the duty, if any, in conformity with such decision.

85 Stalement of case by the G.vernment or other aulhorily specified by

the Government lo High Coust—(1) The Government or such other authority as may be specified by Government in this behalf may state any case referred to it under sub-section (2) of section 54 or otherwise coming to its notice, and refer such case, with its own opinion thereon, to the High Court.

1. (2) Every such case shall be decided by not less than three » Judges of the High Court, and in case of difference, the opinion ~ of the majority shall prevail hd 56. Power of High Cowl lo call for further particulars as to cas stated.—\f the High Court is not satisfied that the statments con- tained in the case are sufficient to enable it to determine the questions raised thereby, the Court may refer the case back to the authority by which it was stated, to make such additions thereto or alterations therein as the Court may direct in that behalf. 87. Procedure wn disposing of case stated. —(1) The High Court, upon the hearing of any such case, shall decide: the questions raised thereby, and shall deliver its judgment thereon containing the grounds on which such decision is founded | a (2) The Court shall send to the authority by which the case was stated, a copy of such judgment under the seal of the Court and the signature of the Registrar; and the authority shall, on « receiving such copy, dispose of the case conformably to such judgment. 58. Statement of case by other Courts lo [Ligh Comt.—(1) 1f any Court, other than the High Court, feels doubt as to the amount of duty to be paid in respect of any instrument under proviso |
   • (a) to section 34, the Judge may draw up a statement of the case and refer it, with his own opinion thereon, for the decision of the High Court, «
2. (2) The High Court shall deal with the case as if it had he been referred under section $5, and send a copy of its judgment under the seal of the Court and the signature of the Registrar to the Government or such other authority specified in this behalf and another like copy to the Judge making the reference, who shall, on receiving such copy, dispose of the case conformably to such judgment.
3. (3) References made under sub-section (1), when made - by a Court subordinate to a District Court, shall be made through the District Court, and, when made by any subordinate Revenue | Court, shall be made through the Court immediately superior. 89. Revision of ceria decisions of Comls regarding the sufficiency of stamps —(1) When apy Court in the exercise of its Civil or Re- venue jurisdiction or any Criminal Court in any proceeding under Chapter XII or Chapter XX VI of the Code of Criminal Procedure, 1898, makes any order admitting any instrument in evidence as duly stamped or as not requiring a stamp, or upon payment of duty and a penalty under section 34, the Court to which appeals + lie from, or references are made by, such first mentioned Court - may, of its own motion or on the application of the Collector, take [3 such order into consideration. |
4. (2) 1f such court, atter such consideration, is of opinion that | such instrument should not have been admitted in evidence | without the payment of duty and penalty under section 34, or | without the payment of a higher duty and penalty than those H paid, it may record a declaration to that eftect, and determine | the amount of duty with which such instrument is chargeable, and may require any person in whose possession or power such in- | strument then is, to produce the samz, and may impound the | same when produced |
5. (3) When any declaration has been recorded under sub- » section (2), the Court recording the same shall send a copy | thereof to the Collector and, where the instrument to which it | relates has been impounded or is otherwise in the possession of NN such Court, shall also send him such instrument, H
6. (4) The Collector may thereupon, notwithstanding anything contained in the order admitting such instrument in evidence, or in any certificate granted under section 41, or in section 42, prosecute any person for any oftence against the stamp-law which the Collector considers him to have committed in respect of such instrument : kb Provided that—
   • (a) no such prosecution shall be instituted where the amount (including duty and penalty) which, according to the determination of such Court, was payable in respect of the instrument under section 34, is paid tothe Collector, unless he thinks that the oftence was committed with an intention of evading payment of the proper duty ; . (b) except for the putpose of such prosecution, no declara- tion made under this section shall aftect the validity of any order admitting any instrument in evidence, or of any certificate granted under section 41. CHAPTER VII CRIMINAL OFFENCES AND PROCEDURE. 60. Penalty for executing elc., Instrument nol duly stamped.—(1) Any person executing or signing otherwise than as a witness any instrument chargeable with duty, without the same being duly » stamped shall for every such offence be punishable with fine
     • • which may extend to five hundred rupees: M Provided that when any penalty has been paid in respect of any instrument under section 34, section 39 or section 59, the amount of such penalty shall be allowed in reduction of the fine, if any, subsequenily imposed under this section in respect of the same instrument upon the person who paid such penalty.
7. (2) If a share-warrant is issued without being duly stamped, the Company issuing the same, and also every person who, at the time when it is issued, is the managing director or secretary or other principal officer of the Company, shall be punishable with fine which may extend to five hundred rupees. 61. Penalties for failure lo cancel adhzsive stamp.—Any person re- ~ quired by section 12 to cancel an adhesive stamp, and failing to cancel suchlstamp in manner prescribed by that section, shall be punishable with fine which may extend to one hundred rupees. + 62 Penalty for omrssion lo comply with piowsious of seciion 28.—~Any person who, with intent to defraud the Government,—
   • (a) executes any instrument in which all the facts and circumstances required by section 28 to be set forth in such instrument are not fully and truly set forth; or \ |
   • (hb) being employed or concerned in or about the pre- paration of any instrument, neglects or omits fully and truly to set forth therein all such facts and circumstances; or 4
   • (c) does any other act calculated to deprive the Govera- ) ment of any duty or penalty under this Act; shall be punishable with fine which may extend to five thousand rupees. 63. Penally for devices lo defrand the revenue —Any person who with intent to defraud the Government of duly, practices or is concerned in any act, contrivance or device not specially punish. able under this Act or any other law for the time being in force he shall be punishable with fine which may extend to one thousand rupees. 64. Penalty for breach of 1ulc relating to sale of stamps and for un- aulhoris d salc.—(a) Any person appointed to sell stamps who disobeys any rule made under section 69, and Lo.
   • (b) any person not so appointed who sells or ofters for sale any stamp other than a stamp of the value of twelve naye paise or less shall be punishable with imprisonment for a term which may PY extend to six months, or with fine which may extend to five = hundred rupees, or with both. hd | 85. Instution and conduct of pros-cutrons —(1) No prosecution in respect of any oftence punishable under this Act or any enact- ment hereby repealed, shall be instituted without the sanction of the Collector or such other officer as the Government generally, or the Collector specially, authorises in that behalf.
8. (2) The Government, or any officer generally or specially authorized by it in this behalf, may stay any such prosecution i or compound any such offence.
9. (3) The amount of any such composition shall be recover- able in the manner provided by section 43. . 66. Jurisdiction of Magtsirales.—No Magistrate other than a Magi- strate whose powers are not less than those of a Magistrate of the First class, shall try any oftence under this Act. »

62 Flace of i11al.—Every such oftence committed in respect of

any instrument may be tried in any district in which such instru- ment is found, as well as in any district in which such offence might be tried under the Code of Criminal Procedure 1898. |

. i

CHAPTER VIII SUPPLEMENTAL PROVISIONS » 68. Bocks elc , lo be op lo nspecion~Every public officer having in his custody any registers, books, records, papers, documents or preceedings, the inspection whereof may tend to secure any duty, or to prove or lead to the discovery of any fraud or omis- sion in relation to any duty, shall at all reasonable times permit any person authorized in writing by the Collector to inspect for such purpose the registers, books, papers, documents and pro- ceedings, and to take such notes and extracts as he may deem

Md necessary, without fee or charge.

69. Powcr lo make rules.—(1) The Government may, by notifi- cation in the Gazette, make rules to carry out generally the pur- poses of this Act.

1. (2) In particular and without prejudice to tho generality of the foregoing power such rules may be made for regulating—
   • (a) the supply and the sale of stamps and stamped papers.
   • (b) the persons by whom alone such sale isto be conducted, » .
     • • (c) the duties and remuneration of such persons, and M (d) the fines which shall in no case exceed five hundred rupees to be incurred on breach of any rule: Provided that such rules shall not restrict the sale of adhe- sive stamp of the value of twelve naye paise or less.
2. (3) All rules made under this Act shall be laid, as soon as | may be, after they are made, before the Legilative Assembly | Rk while it is in session for a total period of not less than 14 days ! which may be comprised in one session orin two or more sessions and if, before the expiry of the said period the Legislative Assembly makes any modification in the rules or . directs that any rule shall not have effect, the rules shall there- after have eftect only in such modified form or be of no effect, as the case may be. . 70 Saving as fo Conrl Fecss—Nothing contained in this Act shall be deemed to aftect the duties chargeable under any enactment for the time being in force relating to Court-fees. 71. Saving as to certawn stamps. —All stamps in denominations of annas four or multiples thereof shall be deemed to be stamps of the value of twenty-five naye paise, or as the case may be, multiples thereof and shall, accordingly, be valid for all the pur- poses of this Act. < 72. Application of the Indian Slamp Act, 1599. —The Indian Stamp Act, 1899 (Central Act 2 of 1899) as in force in the Malabar District referred to in section § (2) of the States Reorganisation Act, 1956 (Central Act 3? of 1956) in so far as it relates to the matter specified in Entry 44 of List 111 of the Seventh Schedule 10 the Constitution in respect of documents specified in Entry 91 of List I of the said Schedule, shall notwithstanding anything contained in any law, extend to the whole of the State of Kerala, 28 Repeal and Savings —The Indian Stamp Act, 1899 (Central Act 2 of 1899) in its application to the Malabar District referred 10 in section 5 (2) ot the States Reorganisation Act, 1956 (Central Act 37 of 1956) in so far as it relates to the matter specified in Entry 44 of List 111 of the Seventh Scheduls to the Constitution in respect of documents falling under Entry 63 of List II in the said Schedule and the Travancore-Cochin Stamp Act, 1125 (Act 1 of 1128) are hereby repealed: Provided that such repeal shall not aftect—
   • (a) the previous operation of the said enactments or any- + thing duly done or suftered thereunder; : | -
   • (b) any right, privilege, obligation or liability acquired, | accrued or incurred under the said enactments; { (¢) any penalty, forefeiture or punishment incurred in i respect of any offence committed against the said enactments; or |
   • (d) any investigation, legal proceeding or remedy in | respect of any such right, privilege, obligation, liability forfeiture i or punishment as aforesaid and any such investigation, legal proceeding or remedy may be instituted, continued or enforced, | and any such penalty, forfeiture or punishment may be imposed as if this Act had not been passed. IS dem . | om - . . « 3! i . v

—————— ee — Si. No Descriptton of suslrument Proper stamp duly 1 ACKNOWLEDGEMENT of a debt exceeding twenty Ten naye paise rupees in amount or value written or signed by, or on behalf of a debtor in order to supply evidence of such debt in any book (other than a banker's pass book) or on a separate piece of paper when such book or paper is left in the creditor's possession: Pro- ) vided that such acknowledgement does not contain any promise to pay the debt or any stipulation to pay — interest or to deliver any goods or other property. o 2 ADMINISTRATION BOND including a bond given under Section 291 or Section 375 of the Indian Suc- cession Act, 1925 (Central Act, XX XIX of 1925) or Section 6 of the Government Savings Banks Act, 1873—

1. (a) _ Where the amount or value secured does not exceed Rs. 10 ~ . Fifteen naye paise Where it exceeds Rs 10 and does not exceed Rs. 50 Fifty naye paise Where it exceeds Rs. 50 and does not exceed Rs. 100 One rupee ‘Where it exceeds Rs 100 and does not exceed Rs, 200 Two rupeees © Where it exceeds Rs. 200 and does not exceed Rs. 300 Three rupees Where it exceeds Rs. 300 and does not exceed Rs. 400 Four rupees _— -_ J — Sl. No. Description of Instrument Proper stamp duty where it exceeds Rs. 400 and does not exceed Rs. 560 Five rupees Where it exceeds Rs. 500 and does not exceed Rs. 600 Six rupees fifty naye paise Where it exceeds Rs. 600 and does not exceed Rs. 700 Seven rupees fifty naye paise Where it exceeds Rs. 700 and does not exceed Rs. 800 Eight rupees fifty naye paise Where it exceeds Rs 800 and does not exceed Rs. 900 Nine rupees fifty naye paise Where it exceeds Rs. 900 and does not exceed Rs. 1000 Ten rupees fifty naye paise
2. (b) In any other case Twelve rupees fifty naye paise 3 ADOPTION DEED, that is to say, any instrument Twenty rupees (other than a Will), recording an adoption or confer- ring or purporting to confer an authority to adopt. = 4 AFFIDAVIT, including an affirmation or declaration « ] ¢ : in the case of persons by law allowed to affirm or Two rupees fifty naye paise declare instead of swearing, . Exemptions Affidavit or declaration in writing when made— 3 (a) as a condition of enlistment under the Army Act, 1050 (Central Act XLVI of 1950)
3. (b) for the immediate purpose of being filed or used R in any Court or before the officer of any Court ; or (c¢) for the sole purpose of enabling any person to rece- ive any pension or charitable allowance, . v - PE ¢ “b Me ee ee eee eee mee - > . + ¢ Jb oo» 5 AGREEMENT OR MEMORANDUM OF AGREE- - MENT—
4. (a) If relating to the sale of a bill of exchange; Forty naye paise {b) If relating to the sale of Government security or Subject to a maximum of Twenty rupees, share in an incorporated company or other body Twenty naye paise for every Rs. 10,000 or corporate ; part therof of the value of the security or share. {c) If not otherwise provided for One rupee fifty naye paise. Exemptions . Agreement or memorandum of agreement— ’
5. (a) for cr relating to the sale of goods or merchandise i exclusively, not being a note or memorandum char- - under No. 39; 3
6. (b) made jn the form of tenders to the Central Govern- ment, or to the Government of Kerala, for, or relat- ing to any loan. 6 AGREEMENT RELATING TO DEPOSIT OF TITLE DEEDS, PAWN OR PLEDGE, that is to say, any instrumentevidencing any agreement relat ing to—

1. (1) the deposit of title deeds or instruments constitu- ting or being evidence of the title to any property whatever (other than marketable security), or St. No. Deccraption of instrument Proper stamp duly
2. (2) the pawn or pledge of movable property where such deposit pawn or pledge has been made by way . of security for the repayment of money advanced or to be advanced by way of loan or an existing or future debt— If drawn in If drawnin set
   • (a) if such loan or debt is repayable on demand or more If drawn singly setof two for of three for than three months from the date of the instrument each part of ea part of evidencing the agreement Rs. nP. Rs. oP. Rs. np.
     • (i) 1f the amount secured does not exceed Rs. 200 0 60 0 40 0 20 —
     • (ii) If it exceeds Rs. 200 but does not exceed Rs. 400 1 10 0 60 0 40 > do. L400 do. 600 1 20 0 <0 0 60 do. 600 do. 800 2 30 1 10 0 80 do. 800 do. 1000 2 80 1 50 0 <0 do. 1000 do. 1200 3 490 17 1 10 do. 1200 do. 1600 4 50 2 30 1 56 do. 1600 do. 2500 6 80 3 40 2 30 do. 2500 do. 5000 13 50 6 80 4 50 do. 5000 do. 7500 20 30 10 10 6 80 do. 7500 do. . 10000 27 00 13 50 9 00 do. 10000 do. 15000 40 50 20 30 13 50 do. 15000 do. 20000 54 00 27 00 18 00 I'S 4 . v RN IS IS - “ ry » (> If it exceeds 20000 but does not exceed Rs. 25000 67 50 33 80 22 S50 do. 25000 do. 30000 81 00 40 50 27 00 and for every additional Rs 10,00) or part thereof in 27 60 13 50 9 00 excess of Rs. 30,000
   • (b) 1f such loan or debt repayable not more than 3 Half the duty payble under clause (a) (i) or (ii) "months from the date of such instrument. above Exemption Instrument of pawn or pledge of goods if unattested. 7? APPOINTMENT IN EXECUTION OF A POWER, Thirty five rupees WHETHER OF trustees or of property movable or immovable, where made by any writing not being a Will 8. APPRAISEMENT OR VALUATION MADE other- [= wise than under an order of a Court in the course of © a suit.
   • (a) Where the amount does not exceed Rs. 1, 000 The same duty as a Bottomry Bond (No. 14) for ) such amount
   • (b) in any other case Twelve rupees fifty naye paise Exemptions
   • (a) Appraisement or valuation made for the informa- tion of one party only, and not being in any man- ner obligatory between parties either by agree- ment or operation of law,
   • (b) Appraisement of crops for the purpose of ascer- taining the amount to be given to a landlord as - rent -_— _ - ~ ~ UU UE Si. No. Descriplion of Tistrument Proper stamp duty 9 APPRENTICESHIP DEED, including every writing Seven rupees fifty naye paise relating to the service or tuition of any apprentice, clerk or servant placed with any master 10 learn any profession, trade or employment, not being articles of clerkship (No. I1) 10 ARTICLES of ASSOCIATION OF A COMPANY One hundred rupees Exemption : Articles of any association not formed for profit and reg- istered under section 25 of the Companies Act, 1956 —_ (Certral Act 1 of 1958) S 11 ARTICLES OF CLERKSHIP or contract, whereby Three hundred and seventy-five rupees any person first becomes bound to serve as any clerk in order to his admission as an attorney in the High Court 12 AWARD, that is to say, any decision in writing by an arbitrator or umpire not being an award directing a . partition on a reference made otherwise than by the order of the court in the course of a suit—
   • (a) Where the amount or value of the property to The same duty as a Bottomry Bond (No. 14) for which the award relates as set-forth in such award such amount does not exceed Rs, 1,000; FS ov . . ‘ IS N - - M v (8-2
   • (b) If it exceeds Rs. 1,000 but does not exceed Rs. Fifteen rupees : 5,000; and for every additional Rs 1,000 cr part One rupee subject to a maximum of one hundred: thereof in excess of Rs. 5,000, rupees 13 BOND as defined by Section 2 (a), not being a deben- - ture and not being otherwise provided by this Act or by the Court Fees Act or other enactment for the time being in force— Where the amount or value secured does not exceed Twenty five naye paise Rs 10 Where the amount exceeds Rs. 10 and does not exce- Fifty naye paise
     • • ed Rs. 50 Ce Where it exceeds Rs. 50 and does not exceed Rs. 109) ~~ One rupee = Where it exceeds Rs. 100 and does not exceed Rs 200 Two rupees twenty five naye paise = Where it exceeds Rs. 200 and does not exceed Rs. 300 ~~ Three rupees fifty naye paise Where it exceeds Rs, 300 and does not exceed Rs, 400 Four rupees seventy five naye paise ‘Where it exceeds Rs 400 and does not exceed Rs 500 Six rupees Where it exceeds Rs 500 and does not exceed Rs. 600 ~~ Seven rupees fifty naye paise Where it exceeds Rs. 600 and does not exceed Rs. 7200 Eight rupees seventy five naye paise Where it exceeds Rs. 200 and does not exceed Rs. 800 ~~ Ten rupees .
     • • Where it exceeds Rs 800 and does not exceed Rs. 900 Eleven rupees twenty five naye paise ‘Where it exceeds Rs. 200 and does not exceed Rs. 1,000 Twelve rupees fifty naye paise And for every Rs. 500 or part thereof in excess of Six rupees twenty-five naye paise Rs. 1,000 — ee ——— eee ——— ——— ee ———_ ———————— SL. No. Description of Iusirument Proper stamp duly Exemptions I (a) Bail bonds and recognizances executed in Criminal cases
   • (b) Bond, when executed by any person for the pur- pose of guaranteeing that the local income derived from private subscriptions to a charitabledispensary or hospital or any other object of public utility, shall not be less than a specified sum per mensem. 14 BOTTOMRY BOND, that is to say, any instrument whereby the master of a seagoing ship borrows money on the security of the ship to enable him to - preserve the ship or prosecute her voyage— =
     • • Where the amount or value secured does not exceed i © Rs. 10 Twenty five naye paise Where it exceeds Rs. 10 and does not exceed Rs. 50 Fifty naye paise . R Where it exceeds Rs. 50 and does not exceed Rs. 100 One rupee twenty five naye paise oo Where it exceeds Rs 100 and does not exceed Rs. 200 Two rupees fifty naye paise . Where it exceeds Rs, 200 and does not exceed Rs. 300 Three rupees seventy five naye paise Where it exceeds Rs. 300 and does not exceed Rs 400 Five rupees R Where it exceeds Rs. 400 and does not exceed Rs. 500 Six rupees twenty five naye paise Where it exceeds Rs. 500 and does not exceed Rs. 600 Seven rupees fifty naye paise | Where it exceeds Rs. 600 and does not exceed Rs 700 Eight rupees Seventy five naye paise Where 1t exceeds Rs. 700 and does not exceed Rs. 800 Ten rupees . Where it exceeds Rs 800 and does not exceed Rs 900 Eleven rupees twenty five naye paise Where it exceeds Rs. 900 and does not exceed Rs. 1,000 Twelve rupees fifty naye paise : And for every Rs, 500 or part thereof in excess of Six rupees twenty five naye paise Rs 1,000 — [3 . v . . R Je N - "3 4 o> A 3 15 CANCELLATION—Instrument of (including any in- Fifteen rupees strument by which any instrument previously exe- cuted is cancelled) if attested and not otherwise provided for 16 CERTIFICATE OF SALE (in respect of each property put up as a separate lot and sold) granted to the . purchaser of any property sold by public auction by a Civil or Revenue Court or by the Government, Collector or other Revenue Officer—
   • (a) Where the purchase money does not exceed Thirty-five naye paise Rs. 10. n —_—
   • (b) Where the purchase money exceed Rs. 10 but Seventy naye paise fel does not exceed Rs. 25.
   • (c) In any other case. The same duty as a conveyance (No. 21) for a consideration equal to the amount of the purchase money only 17 CERTIFICATE OR OTHER DOCUMENT evidenc- Twenty naye paise ing the right or the title of the holder thereof or . any other person either to any share, scrip or stock in or of any incorporated company or other body corporate or to become proprietor of share, scrip or stock in or of any such company or body. . 18 CHARTER PARTY, that is to say, any instrument 1 WO rupees fifty naye paise . except an agreement for the hire of a tugsteamer
     • • whereby a vessel or some specified principal part hd thereof is let for the specified purpose of the char- terer whether it includes a penalty clause or not SSS shots -_—— _—_—— St. No. Descriplion of wustrumeni Proper Stamp duty "19 CHITTY OR KURI varicla where the total amount Two rupees subscribed exceeds Rs 100 20 COMPOSITION DEED, that is to say, any instrument Twenty one rupees | executed by the debtor whereby he conveys his pro- i perty for the benefit of his creditors or whether I payment of a composition or dividend on their debt is secured to the creditors or whereby provision is made for the continuance of the debtor's business under the supervision of Inspectors or under letters . of licence for the benefit of his creditors. —- 1 21 CONVEYANCE (as defined by Section 2 (d) not be- 4 ing a transfer charged or exempted under No 54) i ‘Where the amount or value of the consideration for such conveyance as set forth therein does not exceed Rs 50 One rupee Twenty five naye paise Where it exceeds Rs. 50 but does not exceed Rs. 100 Two rupees fifty naye paise | Where it exceeds Rs. 100 but does not exceed Rs 200 Five rupees ‘Where it exceeds Rs. 200 but does not exceed Rs. 300 Seven rupees fifty naye paise ) Where it exceeds Rs. 300 but does not exceed Rs. 400 Ten rupees Where it exceeds Rs. 400 but does not exceed Rs. 500 Twelve rupees fifty naye paise ' Where it exceeds R$ 500 but does not exceed Rs 600 Fifteen rupees ‘Where it exceeds Rs. 600 but does not exceed Rs. 700 Seventeen rupees fifty naye paise ! Where it exceeds Rs 700 but does not exceed Rs. 800 Twenty rupees . Where it e¥ceeds Rs. 800 but does not exceed Rs. 200 Twenty two rupees fifty naye paise EH) | (FS | ¥ - ~ ¢ &. N ~ < ‘ Ad oY Where it exceeds Rs. 200 but does not exceed Rs. 1000 Twenty five rupees And for every Rs. 500 or part thereof in excess of Twelve rupees fifty naye paise Rs. 1,000 22 COPY OR EXTRACT, certified to be a true copy or extract by or if by order of any public officer and not chargeable under the law for the time being in force relating to court fees— h
3. (3) If the original was not chargeable with daty or One rupee Twenty five naye paise the duty with which it was chrgeable does not ex- ceed Rupee one B
   • (ii) In any other case Two rupees fifty naye paise Exemptions =
   • (a) Copy.of any paper which a public officer is express- hd ly required bv law to make or furnish for record in any public office or for any public purpose.
   • (bh) Copy of, or extract from, any register relating to births, baptisms namings, dedicatiens, marriages, divorces, deaths or burials 23 COUNTERPART OR DUPLICATE of any instru- ment chargeble with duty and in respect of which the proper duty has been paid—
     • (i) The duty with which the original instrument was The same duty as is payable chargeable does not exceed Rs. 2. 50 . on the original -
     • (ii) In any other case Two rupees fifty naye paise JE EEE—————— -— Ram EEE a SY Si. No. Descrsplion of Instrument. Proper Stamp duly. Exemption ' Counterpart of any lease granted to a cultivator, when such lease is exempiled trom duty 24 CUSTOMS BOND—
   • (a) Where the amount does not exceed Rs 1,000 The same duty as Bottomry Bond (No. 14) for such amount
   • (b) In any other case Fifteen rupees 25 DELIVERY ORDER in respect of goods, that is to Fifteen naye paise : — say, any instrument entitling any person therein ES named or his assigns or the holder thereof to the delivery of any goods lying in any dock or port or in any warehouse in which goods are stored or de- posited on rent or hire or upon any wharf, such in- strument being signed by or on behalf of the owner of such goods, upon the sale or transfer of the pro- perty therein where such goods exceed in value twenty rupees. 26 DIVORCE—Instrument of, that is to say, any instru- Ten rupees ment by which any -person effects the dissolution of his marriage ye v a < R A ee . I. + tl v 2/ ENTRY AS AN ADVOCATE on the roll of the . High Court—
   • (a) In the case of an advocate ’ Five hundred rupees
   • (b) In the case of an attorney Two hundred and fifty rupees Exemptions
   • (a) BEatry as an Advocate on the roll of the High , Court, when he has been previously enrolled as a Vakil in the same High Court or as an Advocate or Vakil in any other High Court )
   • (b) Entry as an Attorney on the roll of any High Court when he has been previously enrolled as an advocate or Vakil in the same High Court or — as an Advocate, Vakil or Attorney in any other S High Court, 28 EXCHANGE OF PROPERTY—INSTRUMENT OF The same duty as a conveyance (No. 21) fora consideration equal to the value of the pro- perty of greater value asset forthin such in-

20 FURTHER CHARGE—instrument of, that is to say, Strument.

any instrument imposing a further charge on mort- gaged property—

1. (a) When the original mortgage is cne of the descri- The same duty as a conveyance (No. 21) for a ption referred to in clause (a) of article 36 (i.e. consideration equal to the amount of the further with possession) charge secured by such instrument. J A—— —_— _ _— Sl. No Description of Insts ument. Proper Stamp duty N
2. (b) When such mortgage is ome of the description referred to in clause (b) of article 36 (i. e., with- out possession)—
   • (i) If at the time of execution of the instrument of The same duty as a conveyance (No. 21) for further charge possession of property is given a consideration equal to the total amount of the or agreed to be given under such instrument charge (including the original mortgage and any further charge already made), less the duty already paid on such original mortgage and i further charge. (i1) If possession is not so given The same duty as a Bottomry Bond (No. 14) , for the amount of the further charge secured & i . by such instrument. 30 GIF [—Instrument of, not being a settlement or Will The same duty as a conveyance (No. 21) fora or transfer. consideration equal to the value of the pro- perty as set forth in the instrument. 31 INDEMNITY BOND R The same duty as a Security Bond (No. 49) for . . the same amount. 32 LEASE—including an under-lease or sub-lease and any agreement to let or sub-let.—
3. (a) Where by such lease the rent is fixed and no premium is paid or deliverd— oo.
   • (i) Where the lease purports to be for a term of less The same duty as a Bottomry Bond (No. 14) for than one year; ) ihe whole amount payable or deliverable under such lease. > > “ v ¢ . A . ee ee _ BY | > hl * ‘ v [Ad (i1) Where the lease purports to be for a term of less The same duty as a Bottomry Bond (No. 14) fof than one year but not more than 5 years; the amount or value of the average annual rent reserved.
   • (ii) Where the lease purports to be for a term ex- The same duty as a Conveyance (No. 21) for a ceeding 5 years but not exceeding 10 years; consideration equal to the amount cr value of the average annual rent reserved.
   • (iv) Where the lease purports to be for a term ex- The same duty asa Conveyance (No 21) fora ceeding 10 years but not exceeding 20 years; consideration equal tc twice the amount or value of the average annual rent reserved
   • (v) Where the lease purports to be for a term ex- The same duty as a Conveyance (No. 21) for a ceeding 20 years but not exceeding 30 years; consideration equal to three times the amount or value of the average rent reserved
   • (vi) Where the lease purports to be for a term exce- The same duty as a Conveyance (No 21) for a eding 30 years but not exceeding one hundred consideration equal to four times the amount & years; or value of the average annual rent reserved,
   • (vii) Where the lease purports to be for a term ex- The same duty as a Conveyance (No 21) for a ceeding 100 years or in perpetuity; consideration equal to one sixth of the whole amount of rents which would be paid or deli- vered in respect of the first fifty years of the lease. ‘
   • (viii) Where the lease does not purport to be for any The same duty as a Conveyance (No 21) for a definite term consideration equal to three times the amount or value of the average annual rent which would be paid or delivered for the first ten years if the lease continued so long. - - —_—mm——— tS. No Description of wnstrument Proper stamp duly
4. (b) Where the lease is granted for a fine or pre. The same duty as a Conveyance (No. 21) for a ’ ! mium or for money advanced and where no consideration equal to the amount or value of rent is reserved. such fine or premium or advance as set forth in the lease.
5. (c) Where the lease is granted for a fine or pre- The same duty as a Conveyance (No. 21) for a mium or for money advanced in addition to consideration equal to the amount or value of rent reserved. such fine or premium or advance as set forth in the lease in addition to the duty which would have been payable on such lease if no fine or premium or advance had been paid . or delivered : Provided that in any case where 5 } an agreement to lease is stamped with ad- <> valorem stamp required for a lease and a lease in pursuance of such agreement is subsequent- . Exemptions ly executed the duty on such lease shall not h exceed one rupee thirty naye paise. . (a) Lease, executed in the case of a cultivator \ and for the purposes of cultivation (including ' a lease of trees for the production of food or fn drink), without the payment or delivery of ! any fine or premium, when a definite term is expressed and such term does not exceed one year, or when the average annual rent reserv- : ed does no exceed one hundred rupees. » > « ~ ‘ 4 R a ———— Ne . A « > (¥ Explanation:—When a lessee undertakes to pay any recurring chage, such as Government revenues, the land-lord’s share of cesses, or the owner’s share of Municipal rates or taxes, which is by law recoverable from the lessor, the amount so agreed to be paid Ly the lessee shall be deemed to be part of the rent
6. (b) Leases of fisheries granted by theGovernment. 33 LETTER OF ALLOTMENT OF SHARES in any Twenty naye paise company or proposed company or in respect of any loan to be raised by any company or proposed company. 34 LETTER OF LICENCE, that is to say, any agree- Twenty-one rupees twenty-five naye paise = ment between a debtor and his creditors that the = latter shall for a specified term suspend their claims and allow the debtor to carry on business at his own discretion. 3% MEMORANDUM OF ASSOCIATION OF A COM- PANY—
7. (a) If accompanied by articles of Association under Fifty rupees. the Companies Act, 1956 (Central Act 1 of 1358) {b) If not so accompanied. One hundred and twenty rupees. Exemption — Memorandum of any association not formed for profit = and registered under the Companies Act, 1956 (Cen- tral Act 1 of 1956) -—_ -_— | SL No. Description of Instrument Proper stamp duly 3 MORTGAGE DEED, NOT BEING AN AGREE- MENT relating to Deposit of Title deed, pawn or pledge (No. 6), Bottomry Bond, (No. 14) Mortgage of a crop (No. 37), Respondentia Bond (No. 48) or Security Bond (No. 49)—
8. (a) When pessession of the propertly or any part of Same duty as a Conveyance (No. 21); fora the property comprised in such deed is given by consideration equal to the amount secured the mortgagor or agreed to be given by such deed.
9. (b) When possession is not given or agreed tobe Same duty as a Bottomry Bond (No. I4), for given as aforesaid. the amount secured by such deed. ’ Explanation = A mortgagor who gives or has given to the mortgagee | a power-of-attorney to collect rents, or gives or has given to the mortgagee a lease, of the property mort- gaged or part thereof, is deemed to give possession thereof within the meaning of this article;
10. (c) When a collateral or auxiliary or additional or One rupee twenty-five nave paise. substituted security or by way of further assur- ance for the above mentioned purpose where the principal or primary security 1s duly stamped— for every sum secured not exceeding Rs. 1,000 = and for every Rs. 1,000 or part thereof secured in ex- One rupee twenty-five nave paise. cess of Rs. 1,000 ! Ix ro. I. > M * M v hg Exemptions

1. (1) Instruments executed by persons taking ad- vances frera Government for agricultural pur- poses or by their sureties as security for the repayment of such advances.
2. (2) Letter of hypothecation accompanying a bill of exchange 37, MORTGAGE OF A CROP, including any instru- ments evidencing an agreement to secure the repay- ment of a loan made upon any mortgage of a crop is or is not in existence at the time of the mort- gage.— =
   • (a) When the loan is repayable not more than 3 “© months from the date of the instrument — . for every sum secured not exceeding Rs. 200 Twenty naye paise for everv Rs. 200 or part thereof secured in ex- Twenty naye paise cess of Rs 200
   • (b) When the loan is repayable more than three months but not more than 18 months from the date of the instrument.— . for every sum secured not exceeding Rs. 100 Thirty-five naye paise + jor every Rs. 100 or part thereof secured in ex- Thirty-five naye paise cess of Rs 100 —_— _ —————————— ee ————— St. No. Description of Insirument Proper stamp duly - 38 NOTARIAL ACT, thatis to say, any instrument, lwo rupees twenty-five naye paise endorsement, note, attestation, certificate, or entry not being a Protest (No. 44) made or signed by a notary public in the execution of the duties of his office or by any other person lawfully acting as a notary public. 39 NOTE OR MEMORANDUM sent by a Broker or agent to his principal intimating the purchase or sale on account of such principal—
   • (a) of any goods exceeding in value twenty rupees. Twenty-five naye paise —-
   • (b) of any stock or marketable security exceeding Subject to a maximum of Rupees Twenty, 2 in value 20 rupees. twenty naye paise for every Rs, 10,000 or part thereof of the value of the stock or security. 40 Note of protest by the Master of a ship Two rupees. 41 Partition—instrument of [as defined by Section 2 (K)] The same duty as a Bottomry Bond (No. 14) for the amount of the value of the separated share or shares os the propery. ' N. B:—The largest share remaining after the property is partitioned (or if there are two ; or more shares of equal value and not smaller than any of the other shares, then one of such equal shares) shall be deemed to be that from which the other shares are . separated: I's > . v fl A
     • • ee ee ee —— —————————— , N - A < _ _ (vr - Provided always that—
   • (a) when an instrument of partition containing an agreement to divide property in se- verally is executed and partition is effected in pursuance of such agreement, the duty chargeable upon the instrument effecting such partition shall be reduced by the . amount of duty paid in respect of the first instrument, but shall not be less than one rupee and twenty-five naye paise.
   • (b) where land is held on Revenue Settlement for a period not exceeding thirty years and paying the full assessment, the value for 3 . the purpose of duty shall be calculated at twenty-five times the annual revenue.
   • (c) where a final order for eftecting a partition . passed by any Revenue authority or any civil court, or an award by an arbitrator directing a partition is stamped with the stamp required for an instrument of parti- tion, and an instrument of partition in pursuance of such order or award is subse- quently executed, the duty on such instru- ment shall noc exceed one rupee and twenty- five naye paise, —————————— _— ——————— ee ———— St No. Description of instrument H Proper stamp duly 42 PARTNERSHIP— A. Instrument of—
   • (a) Where the capital of the partnership does not Five rupees exceed Rs. 500
   • (b) In any other case Thirty rupees B. Dissolution of— Fifteen rupees 43 POWER OF ATTORNEY [as defined by section 2(p)} not being a proxy— '
   • (a) When executed for the sole purpose of procuring Seventy-five naye paise fe the registration of one or more documents in rela- < tion 10 a single transaction or for admitting exe- cution of one or more such documents.
   • (b) When authorising one person or more to act in a One rupee fifty naye paise single transaction other than the case mentioned in clause (a)
   • (c) When authorising not more than 5 persons to act Ten rupees fifty naye paise jointly and severally in more than one transaction or generally
   • (d) When auciuisiug more than 5 but not more than Twenty-two rupees fifty naye paise 10 persons to act jointly and severally in more than one than one transaction or generally. y's ee
     • • ld nN v < ~~ ~~ ———————— ee — > M * ‘ v (¥
   • (e) When given for consideration and authorising the The same duty as a Conveyance (No. 21), for attorney to sell any immovable property the amount of the consideration. (f} In any other case Two rupees twenty-five naye paise for each person authorised. Exglanation For the purpcses of this article, more persons than one when belonging the same firm shall be deemed to be one person. 44 PROTEST OF BILL OR NOTE, that is to say,any Two rupees. declaration in writing made by a Notary Public or other person lawfully acting as such attesting the, dishonour of a bill of exchange or promissory note, 45 Protest by the Master of a Ship, that is to say, any Two rupees. 5 declaration of particulars of her voyage drawn up by him with a view to the adjustment of losses or the ~ calculation of averages and every declaration in writ- ing made by him against the charterers or the consi- gnees for not loading or unloading the ship, when such declaration is attested or certified by a Notary Public or other person lawfully acting as such 46 RECONVEYANCE OF MORTGAGED PROPERTY-
   • (a) If the consideration for which the property was The same duty as a Conveyance (No. 21) for the mortgaged does not exceed Rs. 1,000 amount such consideration as set forth in the reconveyance.
   • (b) in any other case Twenty-five rupees. BE EEE — -_ | ——————— ee —— St. No. Description of Insti ument. Proper Stamp duly 47 RELEASE, that is to say, any instrument (not being : such a release as is provided for by Section 24), where- by a person renounces a claim upon another person or against any specified property—
   • (a) If the amount or value of the claim does not ex- The same duty as a Bottomry Bond (No. 14) for - ceed Rs. 1,000 such amount or value as set forth in the _ release.
   • (b) in any other case. Twelve rupees fifty naye paise. . 48 RESPONDENTIA BOND, that is to say, any instru- The same duty as a Bottomry Bond (No. 14) for [3 ment securing a loan on the cargo laden or to be laden the amount of the loan secured. @® on board a ship and making repayment contingent on the arrival of the cargo at the port of destination. 49 SECURITY BOND OR MORTGAGE DEED, exacu- ted by way of security for the due execution of an office or 10 account for money or other property rece- ived by virtue thereof or executed by a surety to secure the due performance of a contract—
   • (a) when the amount secured does not exceed Rs 1,000 [3{., The same duty as a Bottomry Bond (No. 14) for the amount secured.
   • (b) in any other case Twelve rupees fifty naye paise. (a » 4 ¥ “ . \ . SS EEE ————— — JE J » - “ - pe. . Ng k i Exemptions
     • • bond or other instruments, when executed—
   • (a) by ary person for the purpose of guaranteeing that the local income derived from private subs- - criptions to a charitable dispensary or hospital, cr any other object of public utility, shall not be less than a specified sum per mensem; ‘b) executed by personstakingadvancesfrom Govern- i ment for agricultural purposes or by their sureties as security for the repayment of such advances;
   • (c) executed by officers of Government or their sure. ties to secure the due execution of an office or the due accounting for money or other property re- ceived by virtue thereof. —_ 50 SETTLEMENT— = A. Instrument of (including a deed of dower) Theisame duty 'as a Bottomary Bond (No. 14) for a sum equal to the amount or value of the properly settled asset forth in such settle- ment: _ Provided that where an agreement to settle is stamped with the stamp required for ao in- strument of settlement and an instrument of settlement in pursuance of such agreement is subsequently executed, the duty on such in- strument shall not exceed one rupee twenty- Iq five naye paise Exemption Deed of dower executed en the occasion of a marriage between Muhammadans —_— _— i Ss! No. Description of Inslrument Proper stamp duly "UB Revosationof: The same duty as a Bottomry Bond (No. 14) for a sum equal to the amount or value of the properly concerned as set forth in the instru- | ment of revocation, but not exceeding twenty- | five rupees. 51 SHARE WARRANTS to bearer issued under the One and a half times the duty payable on a Companies Act, 1956 (Central Act I of 1958). conveyance (No 21) for a consideration equal to the nominal amount of the shares specified in the warrant Exemptions. = , Share warrant when issued by a company in pur- & | suance of section 114 of the Indian Companies Act, fi 1956, to have effect only upon payment, as composi- , tion for that duty to the Collector of Stamp revenue : of —
   • (a) one-and a-half per centum of the whole subs- cribed capital of the company;
   • (b) if any company which has paid the said duty or composition ia full, subsequently issues an addition to its subscribed capital one-and-a-half \ per centum of the additional capital so issued. 52 SHIPPING-ORDER for or relating to the conveyance Fifteen naye paise. , of goods on board of any vessel. 53 SURRENDER OF LEASE— ‘a N > - « ° A N - ee — — > " A had q - No log
   • (a) when the duty with which the lease is charge- The duty with which such lease is chargeable. able does not exceed Twelve rupees fifty naye paise
   • (b) in any other case. Twelve rupees fifty naye paise Exemption Surrender of lease, when such lease is exempted from duty. 5¢ TRANSFER (whether with or without consideration)—
   • (a) of debentures being marketable securties whether Fifty naye paise for every one hundred rupees the debenture is liable to duty or not. or part thereof of the face amount of the debenture.
   • (b) Of debznture stocks Fifty naye paise for every one hundred rupees & or part thereof of the face amount of the debenture stock.
   • (c) Of any interest secured by a Bond, mortgage deed or policy of insurance— 6) If the duty on such a bond, mortgage deed or pe quty with which such bond, mortgage deed policy does not exceed Twelve rupees and fifty cr policy of insurance is chargeable. naye paise.
     • (ii) In any other case. Twelve rupees fifty naye paise.
   • (d) Of any property under the Administrator Gene- Twenty-two rupees fifty naye paise ral’s Act, 1913, (Section 25);
   • (e) Of any trust property without consideration from Ten rupees fifty naye paise or such smaller one trustee to another trustee or ‘from a trustee amount as may be charged under Clauses (a) to a beneficiary and (b) of this article. _—_ -— St. No. Descriplion of wstrument Proper Stamp duly : Exemptions Transfer by endorsement—
   • (a) of a bill of exchange, cheque or promissory note;
   • (b) of a bill of lading, delivery order, warrant for goods, or other mercantile document of title to goods
   • (c) of a policy of insurance;
   • (d) of securities of the Central Government 55 TRANSFER OF LEASE by way of assignment and The same duty as a Conveyance (No 21) fora under-lease. consideration equal to the amount of the con-- sideration for the transfer. Exemption. — The transfer of any lease exempt from duty Fee | 56 TRUST— L A. Declaration of —Of or concerning any property The same duty as a Bottomry Bond (No. 14) when made by any writing not being a Will for a sum equal to the amount or value of the property concerned as set forth in the instru- ment but not exceeding forty-five rupees. B. Revocation of-——Of or concerning any property The same duty as a Bottomry Bond (No. 14) for when made by any instrument other than a Will. a sum equal to the amount or value of the properly cencerned as set ferth in the inst- rument but not exceeding thirty rupees, 57 WARRANT FOR GOODS, that is to say, any instru- Seventy-five naye paise. ment evidencing the title of any person therein named or his assigns or the holder thereof to the property in any goods lying in or upon aay dock, warehouse or wharf, such instrument being signed or certified by or on behalf of the person in whose custody such goods may be. _— —— ~T Radi - - ~ [oN r ' — : < : Kl + td y _ I el TN ee _ 3